61.assessed level of material misstatement risk 重大错报风险的评估水平 _.OajE\T
62.simall business 小规模企业 #!KbqRt
63.accounting system 会计系统 ~w'M8(
64.test of control 控制测试 A_}F
65.walk-through test 穿行测试 [C)-=.Xx)j
66.communication 沟通 Mjrl KI}f/
67.flow chart 流程图 %J?;@ G)r
68.reperformance of internal control 重新执行 k#%BxT
69.audit evidence 审计证据 70l" [Y
70.substantive procedures 实质性程序 ewSFB <
N
71.assertions 认定 z)r)w?A
72.esistence 存在 J
A ]s
73.occurrence 发生 DJ;G0*
74.completeness 完整性
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75.rights and obligations 权利和义务 *?K3jy{
76.valuation and allocation 计价和分摊 j9sf~}D>
77.cutoff 截止 ` a5$VV%J
78.accuracy 准确性 v"Fa_+TVx
79.classification 分类 24&'
114.purchase requisition 请购单 33DP0OBL^
115.receiving report 验收报告 G0Smss=K
116.gross margin 毛利 Ey=(B'A~
117.manufacturing overhead 制造费用 C2Fklp6
118.material requisition 领料单 11}X2j~Ww
119.inventory-taking 存货盘点 snOd
3Bw
120.bond certificate 债券 MQY^#N
121.stock certificate 股票
g8
,V( ^
122.audit report 审计报告 i)g=Lew
123.entity 被审计单位 RxY
;'NY
124.addressee of the audit report 审计报告的收件人 ,5HQHo@
125.unqualified opinion 无保留意见 /<vbv
126.qualified opinion 保留意见 x'@0]f.
127.disclaimer of opinion 无法表示意见 ]tL9
y<
128.adverse opinion 否定意见